In what sequence are transactions with the same date processed to calculate the perpetual average cost?

When there are several transactions with the same date, the perpetual average cost method first processes the receipt transactions and then the issue transactions.

Let's consider these transactions with the same date. Here, the receipt transaction 1008 will be processed before the issue transaction 1001, for calculating the perpetual average cost.

Transaction Number	Transaction Type	Transaction Quantity	Transaction Date
1001	Miscellaneous issue	100	2025/8/30 15:00
1008	Miscellaneous receipt	104	2025/8/30 15:00